Context:

The Supreme Court, in a landmark judgment recently, ruled that Customs officers and Goods and Services Tax (GST) officers cannot make arrests arbitrarily.

The judgment mandates that these officers must adhere to pre-conditions set out under Section 104 of the Customs Act and Section 69 of the GST Acts before making any arrests, similar to the procedures followed by Enforcement Directorate (ED) officials under the Prevention of Money Laundering Act (PMLA).

Mandatory Pre-Conditions for Arrests under Customs and GST Laws

In its detailed judgment, the Court reaffirmed the procedural safeguards that must be followed by Customs and GST officers before making an arrest. Section 104 of the Customs Act and Section 69 of the GST Act mandate that officers must meet specific requirements. These pre-conditions include:

1. Providing Grounds of Arrest: The arrested individual must be informed of the reasons for their arrest in writing. This ensures that the individual is aware of the charges against them and has the opportunity to challenge them.
2. Identification of Arresting Officers: Officers who make the arrest must provide accurate and legible identification. This requirement ensures accountability and transparency in the process.
3. Communication to Kin or Friends: The arrested individual’s family or friends must be notified about the arrest.
4. Right to Legal Representation: The arrested person must be allowed access to a legal representative of their choice, who must be present during the interrogation.
5. Recording of Details: The Court emphasized that Customs officers must maintain detailed records of their actions. These records must include the name of the informant, the individual accused of violating the law, the nature of the information received, the time of the arrest, seizure details, and statements recorded during the detection of the offense.

Court’s Authority to Grant Anticipatory Bail:

While the Supreme Court upheld the statutory power of Customs and GST officers to make arrests, it also emphasized the critical role of courts in safeguarding individual rights.

The Court highlighted that courts possess the power to grant anticipatory bail, which protects individuals from unnecessary arrest and detention. The Court stressed that this judicial power is vital in ensuring the right to life and liberty under Article 21 of the Constitution.

Way forward:

The Supreme Court’s ruling is a significant step in ensuring that Customs and GST officers operate within the bounds of the law and do not violate the fundamental rights of individuals.

·         The Court’s judgment underlines the importance of adhering to due process, particularly when exercising powers as extreme as arrest.

·         The ruling also upheld the statutory power of Customs and GST officers to make arrests